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This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Background: High prevalence of anemia exists in the developing country where its causes are multi-factorial. One of the most vulnerable populations are adolescent girl. This study aims to know the prevalence and risk factor of anemia among adolescent girls in Abiansemal High School Methods: Cross sectional study was conduct with a total of 254 individuals comprising healthy participated. The relevant information was collected with interviews, anthropometric measurements and Hemoglobin assay. Multivariate Poisson Regression analysis was done to analysis the risk factor. Results: The prevalence of anemia was found to be 71.3% (22.8% mild anemia, 47.2% moderate anemia and 1.2% severe anemia). Mean age of the adolescent girls was 15.5 ± 0.66 years old. Multivariate analysis showed that the strongest predictors of anemia associated with adolescent girls is eating frequency ? 2 times a day (aPR:1.55; 95% CI: 1.32 to 1.81), excessive menstrual bleeding (aPR: 1, 35; 95% CI 1.17 to 1.56), vegetarian diet (aPR: 1.23; 95% CI 1.08 to 1.41) and drinking tea during meals (aPR: 1.17; 95% CI 1.01 to 1.36). However, the level of knowledge, socioeconomic status, and BMI did not contribute significantly in this study. Conclusions: High prevalence of anemia in adolescent girls of Abiansemal High School. Anemia screening should be done regularly and giving iron tablets to adolescent girls.

This study aims to analyze and explain the influence of Attractions, Activities, Amenities, and Accessibility (4A) on tourist satisfaction at Taman Nusa Bali which is experiencing unfavorable conditions including a decrease in the level of tourist visits every year, besides that there are several conditions of tourism components that need to be improved. The sample used in the study was 100 respondents. The research data was processed by quantitative statistical analysis using multiple regression analysis to determine the effect of the independent variable on the dependent variable. The results of the regression analysis show that an increase in variable 4A will increase tourist satisfaction. The results of the multiple regression analysis test show a significant F value, the adjusted R2 square coefficient value of 0.604 indicates that all 4A variables have a significant effect on tourist satisfaction together with a close relationship of 60.4%. This shows that to increase tourist satisfaction it is necessary to increase all tourism components in order to increase tourist satisfaction in the next period. 

The purpose of this study was to determine the role of celebrity endorsers on buying decisions. Using purposive sampling technique with 70 respondents which obtained from distributing questionnaires to buyers at PT. Timbul Jaya Motor Boyolali. Based on the multiple linear regression analysis method, either partially or jointly, it shows that the variables of attractiveness, credibility, and expertise of the celebrity endorser studied have a significant effect on buying decision. The Adjusted R-Square value is 0.670, which means that 67% of the buying decision variables can be explained by the attractiveness, credibility, and expertise of celebrity endorsers, while the remaining 33% is explained by other variables that not examined in this study.

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: gender, pressure of obedience, task complexity, auditor experience and audit judgment